IDEAS home Printed from https://ideas.repec.org/a/hpe/crotri/y2023v187i2p67-105.html
   My bibliography  Save this article

Los impuestos autonómicos propios: ¿una especie en peligro de extinción?

Author

Listed:
  • Rodolfo Salassa Boix

    (Universidad Rovira i Virgili y Universidad Pompeu Fabra)

Abstract

Considerando que en los últimos años el Estado español ha establecido cada vez más impuestos ambientales, que tornaron incompatibles muchos impuestos autonómicos previos e impiden la implantación de nuevos impuestos autonómicos similares, parece que el Estado está acaparando gradualmente el ámbito competencial en materia ambiental. Teniendo en cuenta que la mayoría de los impuestos autonómicos propios son de carácter ambiental, nuestro objetivo consiste en determinar si la competencia autonómica para dictar impuestos, tal y como la conocemos hoy en día, se encuentra en peligro de extinción.

Suggested Citation

  • Rodolfo Salassa Boix, 2023. "Los impuestos autonómicos propios: ¿una especie en peligro de extinción?," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 187(2), pages 67-105, June.
    • Handle: RePEc:hpe:crotri:y:2023:v:187:i:2:p:67-105
    as

    Download full text from publisher

    File URL: https://www.ief.es/vdocs/publicaciones/1/187/3.pdf
    Download Restriction: no
    ---><---

    More about this item

    Keywords

    impuestos autonómicos propios; potestad tributaria; LOFCA; fiscalidad ambiental;
    All these keywords.

    JEL classification:

    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:hpe:crotri:y:2023:v:187:i:2:p:67-105. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Belén García Carretero (email available below). General contact details of provider: https://edirc.repec.org/data/iefgves.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.